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State Comptroller DiNapoli Releases Municipal & School Audits
… revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the … (81%) and $99,605 (29%) in the general and highway funds, respectively and actual expenditures were less than … the town’s objectives and goals for using the accumulated funds. Greece Central School District – Procurement of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Management of Cash and Investments
… Transportation Authority effectively managed its cash and maximized its return on investments. Our audit scope … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … Establish a written investment plan which includes yield expectations and perform documented analysis …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsCity of Amsterdam – Records and Reports (2013M-266)
… that the City’s accounting records for the operating funds and capital projects funds are complete, accurate, and maintained in a timely …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Wayne County – Financial Management (2012M-249)
… 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, and has …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wellsville Central School District – Financial Management (2017M-159)
… to accumulate to an excessive level and have not used funds from the retirement contribution reserve as budgeted. … and Board policy, to reduce any reserves with excess funds. … Wellsville Central School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… "Our $2 billion low-carbon index shifts investments from the worst emitters to those companies that reduce their …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateWeedsport Central School District – Financial Management (2016M-94)
… have not formally analyzed the balances in reserve funds to determine if the amounts are appropriate for the … factors that could affect the plans. Analyze reserve funds to ensure balances are best aligned with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… staying within the statutory limit. Three of 5 reserve funds were overfunded and potentially unnecessary. District … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… to other departments and districts accounted for in other funds. However, we found that the allocation method is not … of the $2,980,750 that was allocated in 2012 to 11 funds. Key Recommendations Continue to develop an allocation …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and … an outstanding travel advance. If necessary, recovery of funds may include deductions from the employee’s salary or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… A federal agency may also place an “Agency Review” hold on the account which allows the federal agency to review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… in compliance with the law. The Board has not adopted an online banking policy that defines the process for … accounts for operating expenses. Develop and adopt an online banking policy and entering into a comprehensive online banking agreement with the depository. … Rombout Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… Richland Fire District is a district corporation of the State, distinct and separate from the Town of Richland in … of fire insurance policies written on property by out-of-state insurers. General fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… the weekend trips could be considered as gifts of public funds, which are impermissible. Key Recommendation Refrain from making gifts of public funds to employees or retirees. … Watertown Housing Authority …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Agreement regarding the maintenance of Foundation funds. Although the Foundation Agreement stipulates that the … can only spend interest earned on Foundation funds, the Library/Museum violated this stipulation by …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. Background The Chautauqua County Soil and Water Conservation District (District) provides services and …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Candor – Fund Balances (2014M-157)
… funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… more than $3,000 of ambulance service funds, according to New York State Comptroller Thomas P. DiNapoli. The arrest was the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … audit all claims or authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper … for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134